## West Bowling Youth Initiative
Charity number 1143500
A company limited by guarantee number 07232840
## Annual Report and Financial Statements
for the year ended 31 March 2025
## West Bowling Youth Initiative
Annual Report and Financial Statements for the year ended 31 March 2025
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 6|
|Examiner's report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Notes to the accounts|10 to 14|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## West Bowling Youth Initiative
## Trustees' report for the year ended 31 March 2025
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates** Peter Tate Chair Nazmin Din Secretary Greg Lucas Treasurer Adeil Mir Mohammed Shehzad Graham Griffiths Mohammed Ayub Fatima Mahmood Appointed 29 October 2024 **Charity number** 1143500 Registered in England and Wales **Company number** 07232840 Registered in England and Wales **Registered and principal address Bankers** West Bowling Youth Initiative Virgin Money Parkside Road 14 Broadway West Bowling Bradford Bradford BD1 1EZ BD5 8EH
## **Independent examiner**
Simon Bostrom FCIE **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 23 April 2010. It is governed by a memorandum and articles of association as amended by special resolution on 12 April 2011. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
2
## West Bowling Youth Initiative
## Trustees' report (continued) for the year ended 31 March 2025
## **Objectives and activities**
## **The charity's objects**
To act as a resource for young people aged 8-25 living in West Bowling, Bradford, by providing advice and assistance and organising programmes of physical, educational and other activities as a means of:
a) Advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals.
b) Advancing education.
- c) Relieving unemployment.
d) Providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.
## **The charity's main activities**
West Bowling Youth Initiative offers resources for young people through education, employment and volunteering opportunities. WBYI offers a range of community activities that support and enable young people to take on new challenges, develop skills and take ownership of community resources. WBYI’s project workers and young volunteers support children and young people to design and deliver community activities thereby increasing personal and social welfare of residents in the BD5 and surrounding area.
## **Public benefit statement**
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education; relieving unemployment amongst young people and building skills and capabilities of young people through community and youth engagement programmes.
## **Achievements and performance**
## **Working to relieve unemployment in BD5:**
WBYI secured the Community grants funding to run a jobs support programme managed by Groundwork UK and funded by West Yorkshire Combined Authority. WBYI supported 12 unemployed men and women on the short programme that provided one to one support, certified training and digital skills sessions. The group were more confident at the end of the programme and two members moved into paid employment, whilst others were happier and more positive after their jobs support experience at WBYI.
Wharfedale Foundation funded a two year programme titled Skills for life which introduced volunteering opportunities to local people; Green skills activities; women’s employability and jobsearch sessions; CV writing and job application. WBYI aimed to support unemployed and low skilled young adults towards better future job prospects. Project workers connected with 33 jobseekers through one to one activities and regular skills workshops. The Skills for Life activity provided support and confidence building activity to enable local people to move towards better employment and training.
## **Promoting Mental Wellbeing**
The Mental Wellbeing project was funded by Bradford Council’s Public health programme. During the period WBYI delivered both men’s and women’s health activities including park walks, regular drop in wellbeing sessions for men and women; environment group activities working with a range of community health partners. WBYI engaged 54 men and women on the programme with the majority feeling positive and returning to programme activities.
3
## West Bowling Youth Initiative
## Trustees' report (continued) for the year ended 31 March 2025
## **Achievements and performance continued**
Active Travel – The Active Travel work involved running walking groups for both men and women to improve health and wellbeing of local people. The project funded training for six Leaders to complete the NHS walk leader Level 2 course run by North East Activities Training. The walk leader’s course involved six outdoor sessions after completing six indoor workshops. The walk leaders will then work with new groups to promote healthy lifestyles by encouraging walking in and around local woods, parks and the countryside surrounding Bradford.
## **Breaking the Cycle (BTC)**
BTC a Partnership programme has started with tow established groups, Osmani Trust (London) and Dreamchasers (Birmingham). WBYI has completed due diligence to be part of the national partnership, then conducted a youth survey in Bradford to support the BTC long term objectives. The partnership will look at substantial funding over the coming year through major donors or charities. WBYI set up its own Youth steering group and attended a youth steering group event in London on February 2025 that involved all three groups from London, Birmingham and Bradford. The groups interacted through focused youth leadership workshops and teambuilding tasks. The Youth steering aims are to identify young leaders to oversee the project and at the same time build individuals confidence, skills and a sense of ownership of the Breaking the Cycle programme.
## **Household Support Fund – Bradford Council**
WBYI continued to provide food parcels in the year delivering 470 parcels to local families in need. We offered families other support through the Jobs support work at WBYI, kid’s club holiday activity for primary age groups. The HSF work has supported nearly fifty vulnerable people and families.
## **The LEAP (Community Place Partners)**
WBYI through the Community place partners funding WBYI set up the Creative Minds programmes to enable local people to build ideas and projects funding by the LEAP. WBYI enabled men and women to run arts and culture themed projects with support from WBYI staff and volunteers to build community arts projects. The funding through local small grants enabled individuals to grow art and culture ideas and develop skills in project management, finances and networking.
## **Give Bradford BD25 - Sparks for Arts**
WBYI delivered a community Big Arts show event at the end of July 2024 featuring circus acts and a number of local artists. The event was attended by 250 people on the cricket field at Bowling Old Lane CC. This was a summer family fun day included a diverse range of families who were able to enjoy ice creams, an affordable BBQ with drinks and lots of children’s entertainment on offer.
## **Financial review**
The net expenditure for the year was £15,055, including net expenditure of £12,099 on unrestricted funds and net expenditure of £2,956 on restricted funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £23,217.
WBYI Trustees has reviewed need for reserves in line with guidance issued by the Charity Commission. WBYI needs reserves in order to:
- 1 meet redundancy liabilities should WBYI have to close;
- 2 ensure there are sufficient cash reserves in the current account to cover day to day running costs;
- 3 ensure continuity of service provision by:
meeting unexpected costs such as cover for illness or maternity leave, etc.;
- covering running costs during periods of lower income (e.g. while adjusting to changes or following falls in fundraising)
- 4 replace equipment as it wears out and carry out necessary repairs and building maintenance at our base ;
continued overleaf
4
## West Bowling Youth Initiative
## Trustees' report (continued) for the year ended 31 March 2025
## **Reserves policy continued**
- 5 relocate from its current location and premises
- In calculating these amounts, WBYI assumes the following:
Upper limit to be set at ( unrestricted reserves) £ 40,000 to cover all liabilities and a lower limit set at £15,000 Salaries and roles as at September 2025.
- 12 weeks’ notice for all staff.
No redundancy payments for staff members with less than 2 years of service.
5
## West Bowling Youth Initiative
## Trustees' report (continued) for the year ended 31 March 2025
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on 24/10/2025
Peter Tate (Trustee)
6
## West Bowling Youth Initiative
## Independent examiner's report to the trustees of West Bowling Youth Initiative
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025, which are set out on pages 8 to 14.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Simon Bostrom FCIE
24/10/2025
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
7
## West Bowling Youth Initiative
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2025
|Notes
2025
Unrestricted
funds
£
**Income from:**
Grants, commissioning and donations
(2)
-
Fees and charges
6,581
**Total income**
6,581
**Expenditure on:**
Salaries, NIC's and pension
(3)
13,071
Payroll costs
-
Travel and subsistence
118
Events and activities
2,494
Premises and overheads
412
Equipment and materials
174
Independent examination
192
Insurance
12
Committee and volunteer expenses
130
Publicity and promotion
100
Depreciation
1,805
Staff training
172
Freelance workers
-
**Total expenditure**
18,680
**Net income / (expenditure)**
(12,099)
**Fund balances brought forward**
37,261
**Fund balances carried forward**
(4)
25,162|2025
Restricted
funds
£
80,954
-
80,954
36,602
342
378
32,332
8,454
1,053
600
742
222
985
-
720
1,480
83,910
(2,956)
38,098
35,142|2025
Total
funds
£
80,954
6,581
87,535
49,673
342
496
34,826
8,866
1,227
792
754
352
1,085
1,805
892
1,480
102,590
(15,055)
75,359
60,304|2024
Total
funds
£
92,299
10,860
103,159
49,136
376
150
37,564
9,257
2,145
792
784
1,756
1,039
1,805
60
-
104,864
(1,705)
77,064
75,359|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
8
## West Bowling Youth Initiative
## Balance sheet
|as at 31 March 2025
2025
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
1,945
**Total fixed assets**
1,945
**Current assets**
Debtors and prepayments
(6)
320
Cash at bank and in hand
(7)
23,689
**Total current assets**
24,009
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
792
**Total current liabilities**
792
**Net current assets / (liabilities)**
23,217
**Net assets**
25,162
**Funds**
Unrestricted funds
25,162
Restricted funds
-
**Total funds**
25,162|2025
Restricted
£
-
-
19,000
16,142
35,142
-
-
35,142
35,142
-
35,142
35,142|2025
Total
£
1,945
1,945
19,320
39,831
59,151
792
792
58,359
60,304
25,162
35,142
60,304|2024
Total
£
3,750
3,750
15,332
57,069
72,401
792
792
71,609
75,359
37,261
38,098
75,359|
|---|---|---|---|
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 24/10/2025
Peter Tate (Trustee)
9
## West Bowling Youth Initiative
## Notes to the accounts
for the year ended 31 March 2025
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
10
## West Bowling Youth Initiative
## Notes to the accounts continued
## for the year ended 31 March 2025
|**2 Grants and donations**
City of Bradford Met. District Council (CBMDC)
Groundwork UK
Give Bradford
Osmani Trust
West Yorks Comb. Authority
Wharfedale Foundation
Bradford Trident
Yorkshire Building Society
Global Fund for Children Foundation
The Leap c/o Arts Council England
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance|2025
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-|2025
Restricted
funds
£
36,424
16,030
14,500
4,000
5,000
5,000
-
-
-
-
80,954|2025
Total
funds
£
36,424
16,030
14,500
4,000
5,000
5,000
-
-
-
-
80,954
2025
£
49,673
3,518
(3,518)
49,673|2024
Total
funds
£
47,019
-
-
-
-
-
500
1,680
13,100
30,000
92,299
2024
£
49,136
3,315
(3,315)
49,136|
|---|---|---|---|---|
The average number of employees during the year was 3.2, being an average of 2.2 full time equivalent (2024: 2.6, 1.9 FTE). There were no employees with emoluments above £60,000.
|**4 Restricted funds**
West Yorks Comb. Authority
BMDC East Area
Bradford Council (Sport)
BMDC Breaking Boundaries
BMDC Covid recovery
Bradford Trident
Osmani Trust
CNET
Dads Work
Give Bradford
Groundwork
BMDC HSF
BMDC HSF
BMDC HSF
BMDC Ladies Exercise
Sir George Martin Trust
The Leap
BMDC Wellbeing
Wharfedale Foundation
Global Fund Children|Balance b/f
£
-
-
128
1,500
2,000
1,000
-
2,905
1,417
-
-
-
256
-
-
32
28,725
-
-
135
38,098|Incoming
£
5,000
350
-
-
-
-
4,000
-
-
14,500
16,030
12,811
-
12,963
300
-
-
10,000
5,000
-
80,954|Outgoing
£
1,767
-
-
-
-
-
2,109
2,905
1,417
2,795
16,030
12,606
256
12,963
-
-
15,927
10,000
5,000
135
83,910|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Balance c/f
£
3,233
350
128
1,500
2,000
1,000
1,891
-
-
11,705
-
205
-
-
300
32
12,798
-
-
-
35,142|
|---|---|---|---|---|---|
11
## West Bowling Youth Initiative
## Notes to the accounts continued
## for the year ended 31 March 2025
## **4 Restricted funds continued**
## **Fund name**
## **Purpose of restriction**
West Yorks Comb. Authority Walk leaders training for men and women combined with Green walks programme at local parks and the countryside. BMDC East Area Youth diversion work over Bonfire period to address Anti social behaviour. Bradford Council (Sport) For youth sports and volunteering sessions. BMDC Breaking Boundaries To connect young people and their families from different communities using regular participation through sport and ‘cricket themes’ to fostering mutual respect, trust and friendships. BMDC Covid recovery To build youth action projects to inspire young people to increase their social and life skills. Bradford Trident Towards Dads work project. Osmani Trust Break the Cycle – The project aims to engage Muslim children aged 10 - 16 through an early prevention and intervention model to prevent and reduce violence offences. CNET To provide a variety of wellbeing activities and visits. Dads Work Towards the costs of work engaging fathers and children through community based activity programmes. Give Bradford Sparks for Arts offers children and young people new arts opportunities to build skills and confidence through participation on photography workshops, kid’s arts club and community festivals. Groundwork Jobs support programme to engage and work with inactive and unemployed people. BMDC HSF For the provision of emergency food parcels for those families on the lowest incomes who are struggling to make ends meet. BMDC HSF For the provision of emergency food parcels for those families on the lowest incomes who are struggling to make ends meet. BMDC HSF For the provision of emergency food parcels for those families on the lowest incomes who are struggling to make ends meet. BMDC Ladies Exercise Offers health and fitness support to local women to improve health outcomes. Sir George Martin Trust Towards work with women and girls. The Leap Towards community arts and culture activities. BMDC Wellbeing The Programme will focus on a community led Wellbeing activities, focusing on self-care and taking ownership of positive health interventions. Wharfedale Foundation The Project will engage unemployed and inactive residents to develop new skills through job search activity, build personal capacity and confidence through support and guidance from project workers. Global Fund Children Project to work with boys through Youth social action programmes. The transfer relates to kitchen equipment purchased from the fund for the general purposes of the charity.
12
## West Bowling Youth Initiative
## Notes to the accounts continued
## for the year ended 31 March 2025
|**5 **
**6 **
**7 **
**8 **|**Tangible assets**
**Cost**
£
£
At 1 April 2024
-
-
Additions
-
-
At 31 March 2025
-
-
**Depreciation**
At 1 April 2024
-
-
Charge for year
-
-
At 31 March 2025
-
-
**Net book value**
At 31 March 2025
-
-
At 31 March 2024
-
-
**Debtors and prepayments**
Debtors
Amounts owed by subsidiary company
Prepayments
Accrued income
Other debtors
**Cash at bank and in hand**
Cash at bank
Cash in hand
**Creditors and accruals**
Accruals
Class 3
Class 4|£
5,956
-
5,956
2,980
1,490
4,470
1,486
2,976
Furniture,
fixtures and
fitti|£
1,256
-
1,256
482
315
797
459
774
2025
£
-
-
320
19,000
-
19,320
2025
£
39,831
-
39,831
2025
£
792
792
Project
equipment|Total
£
7,212
-
7,212
3,462
1,805
5,267
1,945
3,750
2024
£
-
-
332
15,000
-
15,332
2024
£
57,069
-
57,069
2024
£
792
792|
|---|---|---|---|---|
## **9 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The total employee benefits received by key management personnel were £31,485 (previous year: £30,501).
13
## West Bowling Youth Initiative
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025
|2025
2024
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants, commissions and donations
-
1,680
Fees and charges
6,581
10,860
**Total income**
6,581
12,540
**Expenditure**
Salaries, NIC's and pension
13,071
5,708
Payroll costs
-
-
Travel and subsistence
118
-
Events and activities
2,494
1,480
Premises and overheads
412
249
Equipment and materials
174
1,650
Independent examination
192
240
Insurance
12
284
Committee and volunteer expenses
130
189
Publicity and promotion
100
-
Depreciation
1,805
1,805
Staff training
172
60
Freelance workers
-
-
**Total expenditure**
18,680
11,665
**Net income / (expenditure)**
(12,099)
875
**Transfers between funds**
-
590
**Net movement in funds**
(12,099)
1,465
**Fund balances brought forward**
37,261
35,796
**Fund balances carried forward**
25,162
37,261|2025
Restricted
funds
£
80,954
-
80,954
36,602
342
378
32,332
8,454
1,053
600
742
222
985
-
720
1,480
83,910
(2,956)
-
(2,956)
38,098
35,142|2024
Restricted
funds
£
90,619
-
90,619
43,428
376
150
36,084
9,008
495
552
500
1,567
1,039
-
-
-
93,199
(2,580)
(590)
(3,170)
41,268
38,098|2025
Total
funds
£
80,954
6,581
87,535
49,673
342
496
34,826
8,866
1,227
792
754
352
1,085
1,805
892
1,480
102,590
(15,055)
-
(15,055)
75,359
60,304|2024
Total
funds
£
92,299
10,860
103,159
49,136
376
150
37,564
9,257
2,145
792
784
1,756
1,039
1,805
60
-
104,864
(1,705)
-
(1,705)
77,064
75,359|
|---|---|---|---|---|
14